Nepal

Nepal has banned all virtual currency activities, including trading and mining, as declared by Nepal Rastra Bank under the Foreign Exchange (Regulation) Act 1962 and NRB Act 2002. The ban was expanded in January 2022 to cover all virtual currencies, with no legal framework supporting crypto operations.

Overview

StatusBanned
Risk Score82/100 (Very High Risk)
Regionsouth asia
CurrencyNPR

Tax Information

Capital Gains (Personal)N/A - crypto banned
Capital Gains (Corporate)N/A
VAT on CryptoNo
Staking TaxN/A
Airdrop TaxN/A

No crypto-specific tax guidance available.

Licensing & Registration

RequiredNo
RegulatorNRB
FrameworkNRB declared crypto trading illegal (August 2017); expanded ban to all virtual currencies (January 2022); based on Foreign Exchange (Regulation) Act 1962 and NRB Act 2002
Easevery_complex

Enforcement Activity

Level: Moderate

No detailed enforcement information available

CBDC

StatusResearch
NameNepal CBDC
Issuing AuthorityThe Nepal Rastra Bank
Modelretail
TechnologyDLT

AML / KYC

KYC RequiredYes
Travel RuleNo
FATF MemberNo
FATF Statusgrey_list
FATF BodyAPG
Suspicious-Activity ReportingNo

DeFi, Stablecoins & NFTs

Status: Banned

Stablecoins

Status: Banned

NFTs

Status: Banned

Mining

LegalNo
Electricity Cost$0.06/kWh
Renewable Energy90%
Infrastructurefair

Mining is banned in Nepal. Electricity cost is low and renewable energy share is high, but mining is prohibited by law.

Geopolitical Risk

Stabilitymoderate
SanctionsNo
Corruption Index34/100
Banking Accessrestricted
Sanctions Program ActiveNo

Risk Factors

Nepal has moderate political stability with ongoing governance challenges. It is not under international sanctions but has restrictive banking access for crypto businesses and capital controls that increase operational risks.

Sources

Frequently Asked Questions

Is cryptocurrency legal in Nepal?

Nepal has banned all virtual currency activities, including trading and mining, as declared by Nepal Rastra Bank under the Foreign Exchange (Regulation) Act 1962 and NRB Act 2002. The ban was expanded in January 2022 to cover all virtual currencies, with no legal framework supporting crypto operations.

What is the FATF status of Nepal?

Nepal is classified by FATF as: grey_list.

What is the AML/KYC regime in Nepal?

KYC is mandatory for crypto businesses.

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Last reviewed: 2026-09-20 · Data source: Soken Crypto Legal Map

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